According to the international experience, the goods, intended for sports competitions, sports exhibition performances or training on the territory of the Russian Federation, are imported according to the customs procedure of temporary importation (admission), in accordance with which the foreign goods are used during the stated period (the period of temporary importation) on the customs territory of the Customs Union with full or partial conditional exemption of import customs duties or taxes and without application of measures of non-tariff regulation with the following placement for the procedure of re-export.

According to Article 282 of Customs Code of the Customs Union, the list of goods, temporarily imported with full conditional customs duties and taxes exemption, as well as the conditions of such exemption, including its deadlines are defined by the international agreements of the member states of the Customs Union and (or) by the decisions of the Customs Union Committee.

The list of goods, temporarily imported with full conditional customs duties and taxes exemption, as well as the conditions of such exemption, including its deadlines are defined by the Decision of the Customs Union Committee of 18 June 2010 No. 331.

By Paragraph 15 the temporary imported goods, intended for sports competitions, sports exhibition performances or training on the territory of the Customs Union, under the condition that these goods remain the property of a foreign person and are imported in the quantity, that corresponds to their intended purpose, are included into the above mentioned list. The sample list of the indicated goods is cited in Appendix No.2 (Articles 6 and 9) to the catalogue.

Full conditional customs duty and tax exemption for such goods is provided only in case, if the period of their temporary importation doesn’t exceed one year.

In case of prolongation of the temporary importation of such goods for more than one year, partial duty and tax exemption according to the Customs Code of the Customs Union is applied.

According to Paragraph 12 of the Directive on the procedure of use of shipment (carriage), commercial and (or) other documents as a declaration of goods, approved by the Resolution of the Customs Union Committee of 20 May 2010 No. 263, as a declaration of goods it is admissible to use shipment (carriage), commercial and (or) other documents with presentation of the list in respect of the goods, intended for sports competitions and training, and declared for the customs procedures of temporary importation (admission) or temporary exportation for the period less than one year, if full conditional customs duty and tax exemption for such goods is provided, as well as declared for the customs procedures of re-export and re-import to accomplish the customs procedures of temporary importation (admission) or temporary exportation, if such goods by their exposure for the customs procedures of temporary import (admission) or temporary export were before declared with the use of the catalogue.

Moreover, by the Russian Federation Government Decree of 3 November 2011 No. 911 “About validation of Rules of application of the special customs procedure in respect of imported to the Russian Federation foreign goods, intended for organization and holding of the 22nd Winter Olympic Games and the 11th Winter Paralympic Games 2014 in Sochi, and acknowledgment of several acts of the Russian Federation Government as void”, that came into effect 15th December 2011, Rules of application of the special customs procedure in respect of imported to the Russian Federation foreign goods, intended for organization and holding of the 22nd Winter Olympic Games and the 11th Winter Paralympic Games 2014 in Sochi were validated.